Results 181 to 190 of about 33,239 (299)

A Study on Earnings Management in Companies Achieving Sustainability: Accruals-based and Real Earnings Management

Journal of Distribution Science, 2019
null Sang-Hyun Ji, null Ki-Chang YOON, null Sang-Bong An, null Han-Mo OH   +3 more
openaire   +1 more source

Do tax havens affect the usage of share buybacks schemes?

Annals of Public and Cooperative Economics, EarlyView.
Abstract This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense usage of share buybacks. I find that MNCs' more intensive tax haven subsidiary usage is positively associated with a higher buyback ratio, a higher level of free cash flow and a higher level of return on ...
Alessandro Chiari
wiley   +1 more source

Comparing production metrics and financial efficiency in production-limited dairy herds. [PDF]

JDS Commun
Church CR, Hayes L, Overton MW, Duffield TF, Kelton DF.   +4 more
europepmc   +1 more source

A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions

Australian Accounting Review, EarlyView.
ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage, Arusha Cooray, Rafiuddin Ahmed   +2 more
wiley   +1 more source

Risk seeking or averse, how do analyst coverage and firm visits motivate managers? [PDF]

PLoS One
Liu H, Guo X, Sheng D.
europepmc   +1 more source

Social insurance and earnings management: Too rich to be good. [PDF]

Front Psychol, 2022
Bai Y, Zhang B.
europepmc   +1 more source

Examining the Impact of ESG News Sentiment on Corporate Performance: A Comprehensive Analysis by News Topic and Industry

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study examines the relationship between ESG news sentiment and corporate performance through the lens of stakeholder theory. While ESG ratings face significant limitations, including measurement inconsistencies and time lags, news sentiment analysis offers insights into internal and external stakeholder responses to ESG activities.
Jeong‐Ji Han, Soyoung Jun, Jong Woo Kim   +2 more
wiley   +1 more source

TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]

Entropy (Basel)
de Leon JJ, Medda F.
europepmc   +1 more source

Strategic Tone Shifting in Corporate Reporting: Analyzing MD&A and CSR Disclosures in Socially Responsible Firms

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan, Iny Hwang, Hyung‐Rok Jung, Taejin Jung   +3 more
wiley   +1 more source

The moral masking behavior of management after real earnings management: An analysis of management's integrity commitment. [PDF]

Heliyon
Liu F, Liang C.
europepmc   +1 more source